One-off items impacting results of the ORLEN Group for the 1Q2026

ORLEN S.A. (the “Company”, “ORLEN Group”) hereby informs that, as part of its work on the consolidated financial statements for the first quarter of 2026, it has identified indications of impairment for selected assets Downstream segment and has conducted impairment tests in accordance with the requirements of International Accounting Standards (“IAS 36”).

IAS 36 imposes an obligation to periodically verify the current value of assets in relation to future cash flows, based on prevailing and forecasted macroeconomic and market conditions.

Impairment charges are non-cash in nature and do not have a direct impact on the cash flows from operating activities for the current reporting period.

As a result of the tests performed, the Company anticipates that, in the consolidated financial statements for the first quarter of 2026, it will recognize impairment charges totaling PLN 1,145 bn, including, in particular, expenditures of PLN 0,880 bn associated with the New Chemistry project started in 2021.

The Company also anticipates that, in the separate financial statements for the first quarter of 2026, it will recognize impairment charges on the value of ORLEN CGU Petrochemicals assets totaling PLN 0,960 bn.

The aforementioned items and estimated results are currently subject to review by a statutory auditor and may be revised in the final version of the consolidated financial statements of the ORLEN Group for the first quarter of 2026, due to be published on 28 May 2026.