Shoper S.A. — Earnings Release 2024

Aug 7, 2024

Report Content Subject:Estimated consolidated results for the second quarterand the first half of 2024 yearLegal basis:Article 17 sec. 1MAR - confidential information

The Management Board of Shoper S.A. (the _quot;Issuer_quot;), based on apreliminary analysis of available financial results, estimates that:

In the first half of 2024 the Shoper S.A. Group achieved the followingfinancial results:

1. revenue: PLN 90.3 million, compared to PLN 71.5 million in the firsthalf of 2023 (up 26 percent).2. adjusted EBITDA: PLN 30.7 million,versus PLN 23.4 million in the first half of 2023 (up 31 percent)3.adjusted gross profit: PLN 22.3 million, up from PLN 16.5 million in thefirst half of 2023 (up 36 percent)4. adjusted net profit: PLN 18.2million, up from PLN 14.3 million in the first half of 2023 (up 27percent)

The Issuer also informs that the value of orders placed on thee-commerce platform, excluding shops in the _quot;private label_quot; model (GMVStores), amounted to PLN 5.1 billion in the first half of 2024, comparedto PLN 3.9 billion in the first half of 2023 (up 32 percent). The totalvalue of orders placed on the e-commerce platform and in all other saleschannels (marketplace, API, price comparison sites, etc.), excludingshops in the _quot;private label_quot; model (GMV Omnichannel), amounted to PLN6.6 billion in the first half of 2024, compared with PLN 4.3 billion inthe first half of 2023 (up 54 percent).

In the second quarter of 2024, the Shoper S.A. Group achieved thefollowing financial results:

1. revenue: PLN 46.1 million, compared to PLN 36.4 million in the secondquarter of 2023 (up 27 percent)2. adjusted EBITDA: PLN 15.8 million,up from PLN 12.0 million in the second quarter of 2023 (up 32 percent)3.adjusted EBITDA: PLN 11.4 million, compared to PLN 8.8 million in thesecond quarter of 2023 (up 29 percent)4. adjusted net profit: PLN9.2 million, compared to PLN 7.9 million in the second quarter of 2023(up 16 percent)

The Issuer also informs that the value of orders placed on thee-commerce platform, excluding shops in the _quot;private label_quot; model (GMVStores), amounted to PLN 2.6 billion in the second quarter of 2024,compared to PLN 2.0 billion in the second quarter of 2023 (up 35percent). The total value of orders placed on the e-commerce platformand in all other sales channels (marketplace, API, price comparisonsites, etc.), excluding shops in the _quot;private label_quot; model (GMVOmnichannel), amounted to PLN 3.5 billion in the second quarter of 2024,compared with PLN 2.2 billion in the second quarter of 2023 (up 61percent).

The presented figures are preliminary and estimated. The report for thefirst half of 2024 is scheduled to be published on 17 September 2024.