PKN Orlen S.A. — Audit Report / Information 2026

May 28, 2026

KPMG

This document is a free translation of the Polish original. Terminology current in Anglo-Saxon countries has been used where practicable for the purposes of this translation in order to aid understanding. The binding Polish original should be referred to in matters of interpretation.

Independent Auditor's Report on Review of Interim Condensed Consolidated Financial Statements

To the Shareholders and Supervisory Board of ORLEN S.A.

Introduction

We have reviewed the accompanying interim condensed consolidated financial statements of ORLEN S.A. Group (the "Group"), whose parent entity is ORLEN S.A. (the "Parent Entity"), which comprise:

• the consolidated statement of profit or loss and other comprehensive income for the three-month period ended 31 March 2026;
• the consolidated statement of financial position as at 31 March 2026;
• the consolidated statement of changes in equity for the three-month period ended 31 March 2026;
• the consolidated statement of cash flows for the three-month period ended 31 March 2026;

and

• explanatory notes to the interim condensed consolidated financial statements ("the interim condensed consolidated financial statements").

The Management Board of the Parent Entity is responsible for the preparation and presentation of these interim condensed consolidated financial statements in accordance with IAS 34 Interim Financial Reporting, as adopted by the European Union. Our responsibility is to express a conclusion on these interim condensed consolidated financial statements based on our review.

KPMG Audyt Spółka z ograniczoną odpowiedzialnością sp.k.

ul. Inflancka 4A, 00-189 Warsaw, Poland

tel. +48 (22) 528 11 00, fax +48 (22) 528 10 09, kpmg@kpmg.pl

KPMG Audyt Spółka z ograniczoną odpowiedzialnością sp.k., a Polish limited partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.

Company registered at the District Court for the capital city of Warsaw in Warsaw, 12th Commercial Division of the National Business Register.

KRS 0000339379

NIP: 527-26-15-352

REGON: 142078130

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KPMG

Scope of Review

We conducted our review in accordance with the International Standard on Review Engagements 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity as adopted by the resolution of the National Council of Statutory Auditors as the National Standard on Review 2410. A review of interim financial statements consists of making inquiries, primarily of persons responsible for financial and accounting matters and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with National Standards on Auditing or International Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim condensed consolidated financial statements as at 31 March 2026 are not prepared, in all material respects, in accordance with IAS 34 Interim Financial Reporting, as adopted by the European Union.

On behalf of audit firm

KPMG Audyt Spółka z ograniczoną odpowiedzialnością sp.k.

Registration No. 3546

Signed on the Polish original

Marta Zemka

Key Statutory Auditor

Registration No. 10427

Member of the Management Board of KPMG Audyt Sp. z o.o., General Partner of KPMG Audyt Spółka z ograniczoną odpowiedzialnością sp.k.

Warsaw, 27 May 2026