Publication of the Companies’ Merger Plan

We hereby inform you that on 2 January 2026, the Management Boards of the merging companies signed Amendment No. 1 to the Merger Plan, introducing corrections solely to the financial appendices to the Merger Plan.

The changes concern Appendices No. 2–7 to the Merger Plan and do not affect the substantive provisions of the Merger Plan or the purpose and correctness of the merger process.

On the date the merger is entered into the National Court Register, all assets of BPR ENERGY Sp. z o.o. will be transferred to BPR ASE GROUP Sp. z o.o., and the acquired company will be removed from the register without liquidation proceedings.

Pursuant to Article 500 § 2 of the Polish Commercial Companies Code, we hereby make the following documents publicly available:

Amendment No. 1 dated 2 January 2026 together with the appendices, including the corrected appendices:

• Appendix No. 2 – Determination of the Value of the Assets of the Acquired Company
• Appendix No. 3 – Determination of the Value of the Assets of the Acquiring Company
• Appendix No. 4 – Statement containing information on the accounting position of the Acquired Company, prepared for the purposes of the merger
• Appendix No. 5 – Statement containing information on the accounting position of the Acquiring Company, prepared for the purposes of the merger
• Appendix No. 6 – Balance Sheet of the Acquiring Company together with the Profit and Loss Account
• Appendix No. 7 – Balance Sheet of the Acquired Company together with the Profit and Loss Account

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We hereby inform you that on 26 November 2025, the Merger Plan between BPR ASE GROUP Sp. z o.o., as the acquiring company, and BPR ENERGY Sp. z o.o., as the acquired company, was agreed. The merger will be carried out pursuant to Article 492 § 1 item 1 of the Polish Commercial Companies Code by transferring all assets of BPR ENERGY Sp. z o.o. to BPR ASE GROUP Sp. z o.o.

The merger is being carried out under the simplified procedure in accordance with Article 516 of the Polish Commercial Companies Code, as BPR ASE GROUP Sp. z o.o. holds 100% of the shares in BPR ENERGY Sp. z o.o.

On the date the merger is entered into the National Court Register, all assets of BPR ENERGY Sp. z o.o. will be transferred to BPR ASE GROUP Sp. z o.o., and the acquired company will be removed from the register without liquidation proceedings.

Below we publish the Merger Plan together with its appendices, in accordance with Article 500 § 2¹ of the Polish Commercial Companies Code.

• 26.11.2025 Merger Plan of BPR ASE GROUP Sp. z o.o. and BPR ENERGY Sp. z o.o..pdf
• Appendix 2 – Determination of the Value of the Assets of the Acquired Company BPR ENERGY Sp. z o.o..pdf
• Appendix 3 – Determination of the Value of the Assets of the Acquiring Company BPR ASE GROUP Sp. z o.o..pdf
• Appendix 4 – Statement on the Accounting Position of BPR ENERGY Sp. z o.o..pdf
• Appendix 5 – Statement on the Accounting Position of BPR ASE GROUP Sp. z o.o..pdf
• Appendix 6 – Balance Sheet together with the Profit and Loss Account of BPR ASE GROUP Sp. z o.o..pdf
• Appendix 7 – Balance Sheet together with the Profit and Loss Account of BPR ENERGY Sp. z o.o..pdf

https://bpr.ase.pl/images/2026.01.02 Aneks do Planu połączenia wraz z załącznikami.pdf