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:

2026-09-30

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 Rozporz¹dzenia MAR – informacje poufne

Unofficial market - legal basis

Contents of the report:

The Management Board of Photon Energy N.V. (the "Company") hereby informs the market that it has decided to postpone the publication of its Annual Report and audited consolidated financial statements for the financial year ended 31 December 2025.

The Company had previously announced that the Annual Report would be published on 31 July 2026 and subsequently postponed the publication date to 30 September 2026. The postponement to 30 September 2026 was directly related to the ongoing preparations for the forthcoming meeting of holders of the Company's EUR Green Bond 2021/2027 (ISIN: DE000A3KWKY4). Among the matters proposed for consideration by the bondholders were amendments to the terms and conditions of the bond, including amendments to certain financial covenant provisions. The outcome of these proposals could have had implications for certain assumptions and assessments relevant to the preparation of the Company's annual financial statements and the related audit process. On 1 September 2026, the Management Board decided to terminate the Vote without Meeting relating to the proposed bondholder resolutions. Following the receipt of countermotions and certain objections regarding procedural aspects of the voting process, the Company determined that the proposed measures required further analysis and consultation before being resubmitted to bondholders.

As a result, additional time is required to complete the statutory audit and finalize the Annual Report 2025. The Management Board is currently assessing the revised timetable for the completion of the Annual Report and the statutory audit and will announce the new publication date as soon as it has been determined.

As a reminder, the Company has previously published preliminary unaudited consolidated financial information for the fourth quarter of 2025 and for the full financial year 2025 as well as material updates to those results in ad-hoc report 16/2026. 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 statutory audit.

Annexes

File

Description

Legal framework

Type of information

RegulatoryData

Collection Body

PLKNF

Unique data record identifier

Type of submission

Modify (to be used for modifications in light of newly available information)

Voluntary information flag

Date or period covered [Date or beginning of the period to which the information relates]

2026-09-30

Date or period covered [Date or end of the period to which the information relates]

2026-09-30

Personal data flag

Macierzyste państwo członkowskie, w stosownych przypadkach

PL

DocumentReference

Język, w którym przekazano informacje

Oryginał (ORIG) czy tłumaczenie (TRAN)

Numer referencyjny pliku danych

PL

ORIG

SubmittingEntity

Submitting entity LEI

or

Submitting entity name - natural person

RelatedEntity/LegalPerson

Entity LEI

Size of the entity

Industry sector(s)

315700YHFON9RJOPCK19

Large group

(acc. NACE): K

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

2026-09-30

Georg Hotar

Director

Georg Hotar