RB: 18/2026
Date: 20 March 2026
Dividend Policy of Benefit Systems S.A. for years 2026 - 2028
Legal basis: Art. 17 item 1 of MAR – inside information

Text of the report:

The Management Board of Benefit Systems S.A. with its registered seat in Warsaw (the "Company") hereby informs that on 20 March 2026 adopted resolution on adoption of Dividend Policy of Benefit Systems S.A. for years 2026 – 2028 (the “Dividend Policy”) with following wording: 
a)    In each year that the Dividend Policy is in effect, the Company's Management Board will recommend to the General Meeting that a dividend of at least 60% of the adjusted consolidated net income of the Company's group for the preceding financial year be paid, defined as consolidated net income after adjustments for positive or negative unrealized foreign exchange differences and effect of hyperinflation arising from implementation of IAS 29. 
b)    The recommendation of the dividend by the Management Board will take into account:
(i)    the current and expected financial situation of the Company's group;
(ii)    amount of dividends the Company receives from subsidiaries;
(iii)    amount of actual and planned capital expenditures, particularly in the year when dividend is paid;
(iv)    indebtedness level and commitments arising from terms of financing agreements.
The Dividend Policy constitutes a statement of the Management Board’s intention with respect to recommending the payment of dividends and does not constitute an obligation of the Company to recommend or to pay a dividend in any given financial year. The final decision regarding the allocation of the Company’s profit, including the decision on whether to pay a dividend and its amount, is made in each case by the General Meeting of the Company.
The Dividend Policy shall apply starting from the distribution of profit for the financial year ending on 31 December 2025.
The Management Board of the Company further announces that the Dividend Policy has received a positive opinion from the Company’s Supervisory Board.