Information on the results of impairment tests
Belongs to:
- Current reports
Current Report No. 10/2026
Date: 11 March 2026
Subject: Information on the results of impairment tests
Legal basis: Article 17 (1) of MAR - inside information
The Management Board of Energa SA ("Company") hereby informs that on 11 March 2026 it received the information about the results of impairment tests of Energa Group's (the "Group") fixed assets, which were conducted as at 31 December 2025 in accordance with IAS 36.
The results of the abovementioned tests indicated the necessity to create the impairment losses in the total amount of approximately PLN 145 million assets in the area of electricity generation. Out of this amount, approximately PLN 97 million is attributable to Renewable Energy Sources.
The above events are of a non-cash nature. They will decrease the profit before tax for 2025 of the Energa Group by approximately PLN 0.145 billion without affecting the EBITDA result (operating profit before amortization and impairment of fixed assets).
The final test results and write-off amounts will be presented in the consolidated financial statements of the Energa Group for 2025.