PHOTON ENERGY N.V.: The Change of Date of the Annual Report 2025 Publication

POLISH FINANCIAL SUPERVISION AUTHORITY

UNI - EN REPORT No

/

2026

Date of issue:

2026-04-24

Short name of the issuer

PHOTON ENERGY N.V.

Subject

The Change of Date of the Annual Report 2025 Publication

Official market - legal basis

Art. 17 ust. 1 MAR

Unofficial market - legal basis

Contents of the report:

The Management Board of Photon Energy N.V. hereby informs that the publication date of the Annual Report for the financial year ended 31 December 2025, including the audited financial statements, has been postponed from 30 April 2026 to 31 July 2026.

The delay results from several complex and concurrent developments that have significantly affected the year end closing process and the completion of the statutory audit. The Company is working closely with its external auditors to complete the audit and finalize the Annual Report.

As a result, the Company will not be able to publish its audited financial statements within four months after the end of the financial year, as required under Article 2:101 of the Dutch Civil Code and Article 5:25c of the Dutch Financial Supervision Act. The Company has informed the Dutch financial regulator AFM of the postponed publication and is taking appropriate steps to mitigate the consequences of the delayed publication.

The Company and its subsidiaries are currently undergoing a comprehensive internal restructuring, the scope of which depends on external factors requiring additional time for verification. These circumstances necessitate extensive accounting assessment, the completion of which is required for the finalization of the audit process.

The Company has previously published preliminary unaudited consolidated financial information for the fourth quarter of 2025 and for the full financial year 2025. The Company intends to disclose without undue delay any material changes to this information that may arise as a result of the ongoing restructuring process and the completion of the statutory audit.

Annexes

File

Description

PHOTON ENERGY N.V.

(fullname of the issuer)

PHOTON ENERGY N.V.

Energetyka (ene)

(short name of the issuer)

(sector according to clasification

of the WSE in Warsow)

1083 HN

Amsterdam

(post code)

(city)

Barbara Strozzilaan

(street)

(number)

+31 20 240 2570

+31 20 240 2598

(phone number)

(fax)

(e-mail)

(web site)

8500.20.827

(NIP)

(REGON)

SIGNATURE OF PERSONS REPRESENTING THE COMPANY

2026-04-24

Georg Hotar

Director

Georg Hotar