Chimimport AD — Interim / Quarterly Report 2026

Apr 29, 2026

Interim Financial Statements
Chimimport AD
31 March 2026

HIMIMPORT
PUBLIC HOLDING COMPANY

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Contents

Page

Interim condensed statement of financial position 1
Interim condensed statement of comprehensive income 3
Interim condensed statement of changes in equity 4
Interim condensed statement of cash flows 6
Notes to the interim condensed financial statements 7

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1

Chimimport AD
Interim Financial Statements
31 March 2026

HIMIMPORT
PUBLIC HOLDING COMPANY

Interim condensed statement of financial position

| | Notes | 31.03.2026
EUR'000 | 31.12.2025
EUR'000 |
| --- | --- | --- | --- |
| Assets | | | |
| Non – current assets | | | |
| Property, plant and equipment | 7 | 670 | 670 |
| Investment property | 8 | 15 394 | 15 394 |
| Investment in subsidiaries | 9 | 431 071 | 431 071 |
| Long – term financial assets | 10 | 19 945 | 21 033 |
| Long – term related party receivables | 17 | 62 073 | 62 698 |
| | | 529 153 | 530 866 |
| Current assets | | | |
| Short – term financial assets | 11 | 148 676 | 132 046 |
| Trade and other receivables | | 2 998 | 3 183 |
| Short – term related party receivables | 17 | 21 469 | 29 905 |
| Prepayments and other assets | | 26 | 13 |
| Cash and cash equivalents | | 35 034 | 35 060 |
| | | 208 203 | 200 207 |
| Total assets | | 737 356 | 731 073 |

Date: 30 April 2026

The accompanying notes on pages 7 to 20 form an integral part of the financial statements.

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Chimalpport AD
Interim Financial Statements
31 March 2026
2
HIMIMPORT
PUBLIC HOLDING COMPANY

Interim condensed statement of financial position (continued)

Equity and liabilities	Notes	31.03.2026	31.12.2025
		EUR'000	EUR'000
Equity
Share capital	11	122 220	122 529
Share premium		133 250	133 250
Remeasurement of defined benefit liability		53	53
Other reserves		26 052	26 052
Retained earnings		321 608	311 469
Net profit for the period		4 820	9 830
Total equity		608 003	603 183
Liabilities
Non - current liabilities
Long - term bank and other loans	13	1 586	1 578
Long - term related party payables	17	8 981	29 759
Pension and other employee obligations		16	16
Provisions		81	80
Deferred taxes		4 128	4 071
Non - current liabilities		14 792	35 504
Current liabilities
Short - term bank and other loans	13	2 212	2 216
Trade and other payables		1 625	2 148
Short - term related party payables	17	110 644	87 946
Pension and other party payables		80	76
Current liabilities		114 561	92 386
Total liabilities		129 353	127 890
Total equity and liabilities		737 356	731 073
Aleksanda	Digitally signed by Aleksandra	Microlyub	Digitally signed by Mirolyub
r Dimitrov	Dimitrov Avenes	Panchev	Panchev Avenes
Kerezov	Date: 2026.04.30	Ivanov	Date: 2026.04.30
Prepared by:	/A.Kerezov/	Executive Director:	/M. Ivanov/

Date: 30 April 2026

The accompanying notes on pages 7 to 20 form an integral part of the financial statements.

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Chimalpport AD

Interim Financial Statements

31 March 2026

C

HIMIMPORT

PUBLIC HOLDING COMPANY

Interim condensed statement of comprehensive income

	Notes	31.03.2026	31.03.2025
		EUR'000	EUR'000
Gains from transactions with financial instruments		2 630	5 208
Losses from transactions with financial instruments		(525)	(777)
Net profit from transactions with financial instruments		2 105	4 431
Interest income		841	907
Interest expense		(316)	(402)
Net profit from interest		525	505
Other financial expenses		(64)	(4)
Dividend income		2 500	-
Operating revenue		195	252
Operating expenses		(441)	(434)
Profit for the period before tax		4 820	4 750
Tax expense	14	-	-
Net profit for the period		4 820	4 750
Other comprehensive loss:		-	-
Items that will not be reclassified subsequently to profit or loss:
Total comprehensive income		4 820	4 750
Earnings per share in EUR		15	0.02

Date: 30 April 2026

The accompanying notes on pages 7 to 20 form an integral part of the financial statements.

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4

Chimimport AD

Interim Financial Statements

31 December 2025

HIMIMPORT

PUBLIC HOLDING COMPANY

Interim condensed statement of changes in equity

All amounts are presented in EUR ‘000	Share capital	Share premium	Remeasurements of defined benefit liability	Other reserves	Retained earnings	Total equity
Balance at 1 January 2025	122 529	133 250	53	26 052	321 299	603 183
Net profit for the period, ending at 31 March 2026	-	-	-	-	4 820	4 820
Total comprehensive income	-	-	-	-	4 820	4 820
Currency translation effect	(309)				309	-
Balance at 31 March 2026	122 220	133 250	53	26 052	326 428	608 003
Balance at 1 January 2025	122 529	133 250	46	26 907	311 469	594 201
Net profit for the period	-	-	-	-	9 830	9 830
Other comprehensive loss	-	-	7	(855)	-	(848)
Total comprehensive income	-	-	7	(855)	9 830	8 982
Balance at 31 December 2025	122 529	133 250	53	26 052	321 299	603 183
Aleksanda
r Dimitrov
Kerezov
/A.Kerezov/	Digitally signed
by Aleksander
Dimitrov Kerezov
Date: 2026.04.30
19:42:41 +03'00'
/A.Kerezov/	Microlyub Panchev Ivanov	Digitally signed by
Mirolyub Panchev Ivanov
Date: 2026.04.30
19:43:50 +03'00'
/M.Ivanov/

Date: 30 April 2026

The accompanying notes on pages 7 to 20 form an integral part of the financial statements.

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Chimimport AD
Interim Financial Statements
31 March 2026

HIMIMPORT
PUBLIC HOLDING COMPANY

Interim condensed statement of cash flows

| | 31.03.2026
EUR '000 | 31.03.2025
EUR '000 |
| --- | --- | --- |
| Operating activities | | |
| Proceeds from short-term loans | 3 466 | 659 |
| Payments for short-term loans | (3 751) | (1 588) |
| Receipts from customers | 894 | 825 |
| Payments to suppliers | (807) | (170) |
| Interest received | 465 | 342 |
| Interest paid | - | - |
| Cash paid to employees and social security institutions | (124) | (117) |
| Taxes paid | (41) | - |
| Other proceeds, net | - | (3) |
| Net cash flow from operating activities | 102 | (52) |
| Investing activities | | |
| Dividend proceeds | - | - |
| Net cash flow from investing activities | - | - |
| Financing activities | | |
| Payments for loans and interests | (130) | (101) |
| Net cash flow from financing activities | (130) | (101) |
| Net change in cash and cash equivalents | (28) | (153) |
| Cash and cash equivalents, beginning of period | 35 060 | 35 550 |
| Exchange gains on cash and cash equivalents | 2 | (3) |
| Effect from expected credit losses | - | - |
| Cash and cash equivalents, end of period | 35 034 | 35 394 |
| Aleksandar
Dimitrov
Kerezov | Digitally signed by
Aleksandar Dimitrov
Kerezov
Date: 2026.04.30
19:42:56 +03'00' | Mirolyub
Fanchev
Ivanov |

Date: 30 April 2026

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Chimimport AD
Interim Financial Statements
31 December 2025
6
HIMIMPORT
PUBLIC HOLDING COMPANY

Notes to the financial statements

1. Nature of operations

Chimimport AD was registered as a joint-stock company at Sofia city court on 24 January 1990. The address of the Company's registered office is 2 St. Karadja Str., Sofia, Bulgaria.

The Company is registered on the Bulgarian Stock Exchange – Sofia on 30 October 2006 with stock code CHIM for the Company's ordinary shares. The Company's LEI code is 549300GB265U3RQEQC54.

The Company is engaged in the following business activities:
- Acquisition, management and sale of shares in Bulgarian and foreign companies;
- Financing of companies in which interest is held;
- Bank services, finance, insurance and pension insurance;
- Securitization of real estate and receivables;
- Extraction of oil and natural gas;
- Construction of output capacity in the area of oil-processing industry, production of biodiesel and production of rubber items;
- Production and trading with oil and chemical products;
- Production of vegetable oil, purchasing, processing and trading with grain foods;
- Aviation transport and ground activities on servicing and repairing of aircrafts and aircraft engines;
- River and sea transport and port infrastructure;
- Commercial agency and brokerage;
- Commission, forwarding and warehouse activity.

The Company has a two-tier management structure consisting of a Supervisory Board and a Managing Board.

The members of the Supervisory Board are as follows:
- Invest Capital AD
- CCB Group EAD
- Mariana Bazhdarova

The members of the Managing Board are as follows:
- Alexander Kerezov
- Ivo Georgiev
- Marin Mitev
- Nikola Mishev
- Miroliub Ivanov
- Tzvetan Botev

The Company is represented by the executive director Mirolyub Ivanov.

1. Basis for the preparation of the interim condensed financial statements

This interim condensed financial statement for the period of twelve months to 31 March 2026 has been prepared in accordance with IAS 34 "Interim Financial Reporting". It does not contain all the information required to prepare full annual financial statements under IFRS and should be read together with the Company's annual financial statements as at 31 December 2025 prepared in accordance with International Financial Reporting Standards (IFRS), developed and published by the International Accounting Standards Board (IASB) and adopted by the European Union (EU).

The interim condensed financial statement is drawn up in Bulgarian leva, which is the functional currency of the Company. All amounts are presented in thousands of EUR (thousand EUR) (including comparative information for 2025), unless otherwise stated.

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Chimimport AD
Interim Financial Statements
31 December 2025
C
HIMIMPORT
PUBLIC HOLDING COMPANY

The Company also prepares interim condensed consolidated financial statements in accordance with International Financial Reporting Standards (IFRS) developed and published by the International Accounting Standards Board (IASB) and approved by EU. Investments in subsidiaries are accounted for and disclosed in accordance with IFR 10 "Consolidated Financial Statements".

The interim condensed financial statements are prepared under the going concern principle.

3. Accounting policies

These interim condensed financial statements (the interim financial statements) have been prepared in accordance with the accounting policies adopted in the last annual financial statements for the year ended 31 December 2023.

4. Accounting estimates

For the purposes of preparing these interim condensed financial statements, the Company's management has applied accounting estimates and assumptions in valuing its assets, liabilities, income and expenses.

Actual results may differ from management's assumptions, estimates and assumptions and, in rare cases, are consistent with previously estimated results.

In preparing the presented interim condensed financial statements, the significant judgments of management in applying the Company's accounting policies and the main sources of uncertainty of accounting estimates do not differ from those disclosed in the annual financial statements of the Company as of 31 December 2025, except changes in the estimate of income tax liability.

5. New standards, amendments and interpretations to existing standards that are effective for annual periods beginning on or after 1 January 2026

The Company has adopted the following new standards, amendments and interpretations to IFRSs issued by the International Accounting Standards Board and endorsed by the EU, which are relevant and effective for the Company's financial statements for the annual period beginning on or after 1 January 2026, but do not have a significant impact on the Company's financial performance or position:

Annual improvements, effective from 1 January 2026, adopted by the EU

The annual improvements cover a broad area of topics in the following standards:

• IFRS 1 First-time Adoption of International Financial Reporting Standards

Hedge Accounting by a First-time Adopter of IFRSs. The amendment addresses potential confusion arising from a discrepancy in the wording of paragraph B6 of IFRS 1 and the hedge accounting requirements in IFRS 9 Financial Instruments.

• IFRS 7 Financial Instruments: Disclosures

• Gain or loss on derecognition. The amendment addresses potential confusion in paragraph B38 of IFRS 7 arising from an obsolete reference to a paragraph that was deleted from the standard when IFRS 13 Fair Value Measurement was issued.

• Disclosure of deferred fair value difference and transaction price. The amendment addresses an inconsistency between paragraph 28 of IFRS 7 and the accompanying application guidance that arises when a subsequent amendment resulting from the issuance of IFRS 13 is made to paragraph 28 but not to the corresponding paragraph in the application guidance.

• Introduction and disclosure of credit risk. The amendment addresses potential confusion by clarifying in paragraph NP1 that management does not necessarily illustrate all the requirements in the specified paragraphs of IFRS 7. Some disclosures have been simplified.

• IFRS 9 Financial Instruments

• Removal of recognition of lease liabilities by the lessee. The amendment addresses a potential lack of clarity in applying the requirements of IFRS 9 for accounting for the repayment of lease liabilities by the lessee that arises because paragraph 2.1(b)(ii) of IFRS 9 includes a reference to paragraph 3.3.1 but not to paragraph 3.3.3 of IFRS 9.

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Chimimport AD
Interim Financial Statements
31 December 2025
HIMIMPORT
PUBLIC HOLDING COMPANY

• Transaction price. The amendment addresses potential confusion arising from the reference in Appendix A to IFRS 9 to the definition of 'transaction price' in IFRS 15 Revenue from Contracts with Customers, while the term 'transaction price' is used in certain paragraphs of IFRS 9 with a meaning that is not necessarily consistent with the definition of that term in IFRS 15.
• IFRS 10 Consolidated Financial Statements
• Definition of 'de facto agent'. The amendment addresses potential confusion arising from an inconsistency between paragraphs B73 and B74 of IFRS 10 relating to an investor's determination of whether another party is acting on its behalf, by aligning the wording in both paragraphs.
• IAS 7 Statement of Cash Flows
• Cost method. The amendment addresses potential confusion in the application of paragraph 37 of IAS 7 that arises from the use of the term "cost method", which is no longer defined in IFRS accounting standards.

Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7), effective from 1 January 2026, adopted by the EU

The amendments are:

• Derecognition of a Financial Liability Settled by Electronic Transfer. The amendments to the application guidance for IFRS 9 allow an entity to consider a financial liability (or part of it) that will be settled in cash through an electronic payment system to be extinguished before the settlement date if certain criteria are met. An entity that elects to apply the derecognition option will be required to apply it to all payments made through the same electronic payment system.
• Classification of financial assets
• Contractual terms that are consistent with a host lending arrangement. The amendments to the application guidance to IFRS 9 provide guidance on how an entity can assess whether the contractual cash flows of a financial asset are consistent with a host lending arrangement. To illustrate the changes to the application guidance, the amendments add examples of financial assets that do or do not have contractual cash flows that are solely payments of principal and interest on the principal outstanding.
• Assets with non-recourse characteristics. The amendments improve the description of the term "non-recourse". Under the amendments, a financial asset has the characteristics of a non-recourse asset if the entity's ultimate right to receive cash flows is contractually limited to the cash flows generated by specified assets.
• Contractually linked instruments. The amendments clarify the characteristics of contractually linked instruments that distinguish them from other transactions. The amendments also note that not all transactions with multiple debt instruments meet the criteria for multiple contractual

6. Standards, amendments and interpretations to existing standards that are not yet effective and have not been adopted early by the Company

At the date of authorization of these consolidated financial statements, certain new standards, a As of the date of approval of these financial statements, new standards, amendments and interpretations to existing standards have been published, but have not yet entered into force or been adopted by the EU for the financial year beginning on or after 1 January 2026, and have not been applied from an earlier date by the Company. Management expects that all standards and amendments will be adopted in the Company's accounting policy in the first period beginning after the date of their entry into force. Information about these standards and amendments is presented below.

IFRS 18 Presentation and Disclosure in Financial Statements, effective from 1 January 2027, not yet adopted by the EU

IFRS 18 aims to improve the way in which entities disclose their financial statements, with a focus on information about financial performance in the statement of profit or loss. IFRS 18 is accompanied by limited amendments to the requirements in IAS 7 Statement of Cash Flows. IFRS 18 is effective from 1 January 2027. Entities are permitted to apply IFRS 18 earlier. IFRS 18 replaces IAS 1 Presentation of Financial Statements. The requirements in IAS 1 that are not changed have been transferred to IFRS 18 and other standards. IFRS 18 will affect all entities in all industries. Although IFRS 18 will not affect

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Chimimport AD
Interim Financial Statements
31 December 2025
9
HIMIMPORT
PUBLIC HOLDING COMPANY

the way entities measure financial performance, it will affect the way entities present and disclose financial performance. IFRS 18 aims to improve financial reporting by:

• requiring additional defined interim amounts in the income statement. The addition of defined interim amounts in the income statement makes it easier to compare entities' financial performance and provides a consistent starting point for investors' analysis.
• requiring the disclosure of performance measures determined by management. Requiring companies to disclose information about performance measures determined by management increases discipline in their use and transparency in their calculation.
• adding new principles for grouping (aggregation and disaggregation) of information. Specifying requirements for whether information should be in the main financial statements or in the explanatory notes and providing principles for the required level of detail improves the effective communication of information.

IFRS 19 Non-Publicly Reported Subsidiaries: Disclosures, effective from 1 January 2027, not yet adopted by the EU

The objective of IFRS 19 is to specify the disclosure requirements that an entity is allowed to apply in place of the disclosure requirements in other IFRS accounting standards. An entity may elect to apply this Standard in its consolidated, separate or individual financial statements only if, at the end of the reporting period, it is a subsidiary and is not a public entity and has an ultimate or intermediate parent that prepares consolidated financial statements available for public use that comply with IFRSs.

IFRS 19 specifies the detailed disclosures that an entity applying IFRS 19 is required to make. These disclosure requirements are a shortened version of the requirements specified in other IFRS accounting standards. Of the 34 IFRS accounting standards that include disclosure requirements, IFRS 19 provides reduced disclosure requirements for 30 of them. The disclosure requirements for 3 standards must be applied in full (IFRS 8, IFRS 17 and IAS 33). Entities applying IAS 26 Accounting and Reporting for Retirement Benefits do not meet the "not subject to public reporting" criterion and therefore cannot apply IFRS 19. Significant events and transactions

Climate Related Questions

Climate change is currently a major focus for legislators, regulators and users of non-financial information. The EU has adopted the European Green Deal for a transition to a more sustainable economic and financial system, and in the coming years detailed requirements for climate change reporting will become applicable as part of the European sustainability reporting standards under the upcoming Directive on corporate sustainability reporting. In 2024, amendments to the Accounting Act were adopted in the country, requiring public interest entities with more than 500 employees to also prepare a sustainability report as part of the activity report. In March 2025, the amendments were postponed by 1 year, i.e. they will enter into force for financial statements for 2025.

Risks caused by climate change may have future adverse consequences for the business activities of the Company Group. These risks include risks related to the transition (e.g. regulatory changes and reputational risks) and physical risks. The way in which the Group's subsidiaries and associates carry out their activities may be affected by new regulatory restrictions on the CO2 emissions they generate. Some of the subsidiaries and associates are engaged in the purchase of emission allowances under Directive 2003/87/EC, the ETS Directive – last amended by Directive (EU) 2018/410, thereby making a significant contribution to reducing the risks of carbon leakage and stimulating decarbonisation by including benchmarks for free emission allocation based on the performance of the best performing companies in a given sector. This is intended to encourage efficient operators to improve their performance, while rewarding those who achieve good results.

The Company at an individual level is not directly affected by climate risks, primarily due to the fact that it operates as a holding company and its main activity is aimed at a qualitative and quantitative increase in the volume of projects in all sectors in which the companies of its Group operate, the development of modern management strategies and their direct implementation through its subsidiaries. Specific effects of climate change could materialize in the amount of dividend income

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Chimimport AD
Interim Financial Statements
31 December 2025
C
HIMIMPORT
PUBLIC HOLDING COMPANY

received by subsidiaries and associated companies that operate in the strongly affected sectors from the perspective of sustainable development and its three main pillars. Currently, most companies of the Group in the most vulnerable segments have approved and detailed measures to overcome climate change, as well as ways to achieve a NetZero level of carbon emissions.

The activities of Chimimport AD are in accordance with the minimum limits under Art. 18 of Regulation (EU) 2020/852 of the European Parliament and of the Council and complies with the principle of "no significant harm".

The effects of climate change can be seen in the context of two perspectives - the impact that a company may have through its activities on the climate, and the impact that climate change may have on its business activities.

The activities of Chimimport AD have no direct impact on the environment. Regarding the second perspective, the effect would be indirect through the impact on the activities of subsidiaries and associates and, respectively, the income from dividends and administrative management services of the Company

In the event of future climate change actions directly affecting the activity, Chimimport AD is committed to conducting a climate impact analysis and to reduce its carbon emissions, if any, by 50% by 2030 and to be carbon neutral no later than 2050.

Consistent with the previous year as of December 31, 2025, management has not identified significant risks caused by climate change that could have a negative and material impact on the Company's financial statements. Management continuously assesses the impact of climate-related issues.

Assumptives could change in the future in response to upcoming environmental regulations, new commitments undertaken and changing consumer demand. These changes, if not anticipated, could have an impact on the Company's future cash flows, financial results and financial position.

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11

Chimimport AD

Interim Financial Statements

31 March 2026

HIMIMPORT

PUBLIC HOLDING COMPANY

7. Property, plant and equipment

The Company's property, plant and equipment includes land, buildings, machinery and equipment, means of transport, acquisition costs of DMA and others. The book value as of 31 March 2026 can be analyzed as follows:

	Buildings EUR '000	Machines and equipment EUR '000	Vehicles EUR '000	Other EUR '000	Total EUR '000
Gross carrying amount
Balance at 1 January 2026	14	133	58	1 931	2 136
Acquired during the period	-	-	-	-	-
Balance at 31 March 2026	14	133	58	1 931	2 136
Depreciation
Balance at 1 January 2026	(14)	(131)	(58)	(1 263)	(1 466)
Depreciation	-	-	-	-	-
Balance at 31 March 2026	(14)	(131)	(58)	(1 263)	(1 466)
Carrying amount as at 31 March 2026	-	2	-	668	670
Gross carrying amount
Balance at 1 January 2025	14	133	58	1 931	2 136
Acquired during the period	-	-	-	-	-
Balance at 31 December 2025	14	133	58	1 931	2 136
Depreciation
Balance at 1 January 2025	(14)	(131)	(58)	(1 143)	(1 346)
Acquired during the period	-	-	-	(120)	(120)
Balance at 31 December 2025	(14)	(131)	(58)	(1 263)	(1 466)
Carrying amount As at 31 December 2025	-	2	-	668	670

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Chimimport AD
Interim Financial Statements
31 March 2026

HIMIMPORT
PUBLIC HOLDING COMPANY

8. Investment property

Investment property includes land and buildings, which are located at 1, Battenberg Str., Sofia, and which are owned for capital appreciation.

Changes to the carrying amounts presented in the statement of financial position can be summarized as follows:

Investment property	EUR '000
Carrying amount as at 1 January 2023	15 401
Loss from change in fair value	(7)
Carrying amount as at 31 December 2023	15 394
Carrying amount as at 31 March 2026	15 394

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13

Chimimport AD

Interim Financial Statements

31 December 2025

C

HIMIMPORT

PUBLIC HOLDING COMPANY

9. Investments in subsidiaries

The Company has the following investments in subsidiaries:

Name of subsidiary	Country	Main activities	31.03.2026 EUR '000	share %	31.12.2025 EUR '000	share %
CCB Group EAD	Bulgaria	Financial services	126 876	100,00%	126 876	100,00%
Zarneni Hrani Bulgaria AD	Bulgaria	Manufacturing and trade	84 549	63,65%	84 549	63,65%
Bulgarian Airways Group EAD	Bulgaria	Aviation Services	107 173	100,00%	107 173	100,00%
Bulgarian Shipping Company EAD	Bulgaria	Sea and river transport	22 698	100,00%	22 698	100,00%
CCB AD	Bulgaria	Financial services	16 439	8,24%	16 439	8,24%
Sport Complex Varna AD	Bulgaria	Real estate	39 978	65,00%	39 978	65,00%
Oil and Gas Exploration and Production AD	Bulgaria	Manufacturing and trade	8 655	13,84%	8 655	13,84%
Port Lesport AD	Bulgaria	Sea and river transport	8 375	99,00%	8 375	99,00%
ZAD Armeec	Bulgaria	Financial services	10 440	9,74%	10 440	9,74%
Bulchimex GmbH	Germany	Manufacturing and trade	1 278	100,00%	1 278	100,00%
Energoproekt AD	Bulgaria	Engineering sector	1 108	98,69%	1 108	98,69%
Trans Intercar EAD	Bulgaria	Transport	2 482	100,00%	2 482	100,00%
Natsionalna stokova borsa AD	Bulgaria	Manufacturing and trade	961	67,00%	961	67,00%
Human Management AD	Bulgaria	Manufacturing and trade	-	87,67%	-	87,67%
HGH Consult OOD	Bulgaria	Services	57	59,34%	57	59,34%
Prime Lega Consult EOOD	Bulgaria	Services	2	100,00%	2	100,00%
			431 071		431 071

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14

Chimimport AD
Interim Financial Statements
31 March 2026

CHIMIMPORT
PUBLIC HOLDING COMPANY

1. Non-current financial assets

| | 31.03.2026
EUR'000 | 31.12.2025
EUR'000 |
| --- | --- | --- |
| Debt instruments at amortized cost | | |
| Loans granted and deposits | 8 144 | 9 158 |
| | 8 144 | 9 158 |
| Equity instruments at fair value through other comprehensive income | | |
| Unquoted equity instruments | 2 135 | 2 146 |
| | 2 135 | 2 146 |
| Financial assets at fair value through profit or loss | | |
| Unquoted instruments | 9 666 | 9 729 |
| | 9 666 | 9 729 |
| | 19 945 | 21 033 |

1. Current financial assets

| | 31.03.2026
EUR'000 | 31.12.2025
EUR'000 |
| --- | --- | --- |
| Debt instruments at amortized cost | | |
| Loans granted and deposits | 22 712 | 6 082 |
| | 22 712 | 6 082 |
| Financial assets at fair value through profit or loss | | |
| Unquoted instruments | 125 963 | 125 963 |
| | 125 963 | 125 963 |

Equity instruments at fair value through other comprehensive income

Unquoted equity instruments	1	1
	1	1
	148 676	132 046

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Chimimport AD
Interim Financial Statements
31 March 2026

CHIMIMPORT
PUBLIC HOLDING COMPANY

12. Share capital

The Company's registered share capital as of 31 March 2026 consists of 239,646,267 ordinary shares with a nominal value of EUR 0.51 per share. The ordinary shares of the Company are non-cash, registered and freely transferable and give the right to 1 (one) vote and a liquidation share.

| | Number of Shares
as at 31.03.2026
EUR'000 | Number of Shares
as at 31.12.2025
EUR'000 |
| --- | --- | --- |
| Shares issued and fully paid:
- beginning of the year | 239 646 267 | 239 646 267 |
| Shares issued and fully paid at the end
of the period | 239 646 267 | 239 646 267 |

The list of principle shareholders, holding more than 10% of the total shares (ordinary shares and preferred shares) of the Company's capital is presented as follows:

| | As at 31.03.2026
Number of shares | As at 31.03.2026
% | As at 31.12.2025
Number of shares | As at 31.12.2025
% |
| --- | --- | --- | --- | --- |
| Invest Capital AD | 173 487 247 | 72.39 % | 173 487 247 | 72.39% |
| Other legal entities | 46 985 223 | 19,61 | 46 995 905 | 19.61% |
| Global trusties and private
individuals | 19 173 797 | 8,00 | 19 163 115 | 8.00% |
| | 239 646 267 | 100.00 % | 239 646 267 | 100.00 % |

13. Financial liabilities

Borrowings include financial liabilities at amortized cost as follows:

	Current		Non - current
	31.03.2026
EUR'000	31.12.2025
EUR'000	31.03.2026
EUR'000	31.12.2025
EUR'000
Financial liabilities reported at amortized cost:
Bank loans	2 212	2 216	-	-
Other borrowings	-	-	1 586	1 578
Total carrying amount	2 212	2 216	1 586	1 578

14. Income tax expenses

Recognized tax expense is based on management's best estimate of the expected annual corporate tax rate applied to the financial result for the current interim period to 31 March 2026. The annual corporate tax rate used for 2025 is 10%.

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Chimimport AD

Interim Financial Statements

31 March 2026

C

HIMIMPORT

PUBLIC HOLDING COMPANY

15. Earnings per share

The basic earnings per share have been calculated using the net results attributable to shareholders of the Company as the numerator.

The weighted average number of outstanding shares used for basic earnings per share as well as profit attributable to shareholders is:

	As at 31.03.2026	As at 31.03.2025
Profit attributable to the shareholders (TEUR)	4 820	4 750
Weighted average number of outstanding shares	239 646 267	239 646 267
Basic earnings per share (EUR per share)	0.02	0.02

16. Related parties transactions

Unless otherwise stated, none of the transactions incorporate special terms and conditions and no guarantee was given or received. Outstanding balances are usually settled through bank transfer.

16.1. Transactions with owners

	31.03.2026	31.03.2025
	EUR'000	EUR'000
Purchases
purchase of services, goods and interest income
-owners	(68)	(73)

16.2. Transactions with subsidiaries and associates

	31.03.2026	31.03.2025
Sales	EUR'000	EUR'000
sale of services, rental income and interest income
- subsidiaries	801	753
- other	14	11
Purchases
purchase of services, goods and interest income	(298)	(303)
- subsidiaries

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17

Chimimport AD

Interim Financial Statements

31 March 2026

HIMIMPORT

PUBLIC HOLDING COMPANY

16.3. Transactions with key management personnel

Key management personnel of the Company include members of the Managing board and Supervisory board. Key management personnel remuneration consists of salaries and bonuses as follows:

| | 31.03.2026
EUR'000 | 31.03.2025
EUR'000 |
| --- | --- | --- |
| Short-term employee benefits: | | |
| Salaries, including bonuses | (21) | (21) |
| Social security costs | (2) | (2) |
| Total short-term employee benefits | (23) | (23) |

17. Related party balances

| | 31.03.2026
EUR'000 | 31.12.2025
EUR'000 |
| --- | --- | --- |
| Non-current receivables from: | | |
| - subsidiaries | 65 371 | 65 996 |
| - other related parties | 21 246 | 21 246 |
| Expected credit losses and impairment losses | (24 544) | (24 544) |
| Total | 62 073 | 62 698 |
| | 31.03.2026
EUR'000 | 31.12.2025
EUR'000 |
| --- | --- | --- |
| Current receivables from: | | |
| - owners | | - |
| - subsidiaries | 31 581 | 23 550 |
| - other related parties | 12 911 | 10 910 |
| Expected credit losses and impairment losses | (23 023) | (6 516) |
| Total | 21 469 | 29 905 |
| | 31.03.2026
EUR'000 | 31.12.2025
EUR'000 |
| --- | --- | --- |
| Non-current payables to: | | |
| - subsidiaries | 8 981 | 29 759 |
| Total | 8 981 | 29 759 |
| | 31.03.2026
EUR'000 | 31.12.2025
EUR'000 |
| --- | --- | --- |
| Current payables to: | | |
| - owners | | |
| - subsidiaries | 110 643 | 87 946 |
| - other related parties | - | - |
| Total | 110 643 | 87 946 |

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18

Chimimport AD
Interim Financial Statements
31 March 2026

HIMIMPORT
PUBLIC HOLDING COMPANY

1. Post-reporting date events

No significant events have occurred between the reporting date and the date of authorization.

1. Authorization of the interim condensed financial statements

The interim condensed financial statements as of 31 March 2026 (including comparatives) were approved for issue by the managing board on 30 April 2026.