With reference to the current report no 31/2025, the Management Board of IMS S.A. (the ‘Company’) hereby announces that on 30 October 2025, the Company’s Supervisory Board approved the payment of an advance dividend for 2025 in the amount of PLN 4,136,290.32 (four million one hundred and thirty-six thousand two hundred and ninety zlotys and thirty-two groszy) (the ‘Advance Payment’). The amount of the Advance Payment was determined in accordance with the provisions of Article 349 § 2 of the Commercial Companies Code.

The Advance Payment will cover 34,469,086 shares of the Company, i.e. excluding 625,000 treasury shares of the Company, which means that PLN 0.12 (twelve groszy) will be allocated per share.
The date on which the persons entitled to the Advance Payment are determined has been set for 10 December 2025, while the date of payment of the Advance Payment has been set for 15 December 2025.

The payment of the advance dividend is in line with the Dividend Policy pursued by the IMS Group. This is the 14th consecutive year in which the Company has shared its profits with its Shareholders.

Management Board of IMS S.A. (“Company”) hereby announces that, acting pursuant to Article 349 § 1 of the Commercial Companies Code in connection with the provision of § 22(3) of the Company’s Articles of Association, following the approval by the Ordinary General Meeting of the Company of the Company’s financial statements for the financial year 2024 showing a net profit, and following the preparation by the Company of the financial statements for the financial year 3 of the Company’s Articles of Association, following the approval by the Ordinary General Meeting of the Company of the Company’s financial statements for the financial year 2024 showing a net profit and following the preparation by the auditor of the interim financial statements of the Company for the first half of 2025, which also showed a net profit of the Company, on 30 October 2025, it adopted a resolution to pay an advance payment of PLN 0.12 (twelve groszy) towards the dividend for the financial year 2025, for each of the 34,469,086 shares of the Company, i.e. excluding 625,000 of the Company’s own shares (‘Advance Payment’).

The Management Board allocates PLN 4,136,290.32 (four million one hundred and thirty-six thousand two hundred and ninety zlotys and thirty-two groszy) for the payment of the Advance Payment. The amount of the Advance Payment was determined in accordance with the provisions of Article 349 § 2 of the Commercial Companies Code. When determining the amount of the Advance Payment, the Company’s own shares were taken into account in accordance with the provisions of Article 349 § 2 of the Commercial Companies Code.

The Company’s Management Board set 10 December 2025 as the date on which the persons entitled to the Advance Payment are determined, and 15 December 2025 as the date of payment of the Advance Payment.

The payment of the Advance is conditional upon the Company’s Supervisory Board granting its consent, as referred to in Article 349 § 1 of the Commercial Companies Code in connection with § 16(2)(6) of the Company’s Articles of Association.

Management Board of IMS S.A. (“Issuer”, “Company”) hereby announces that on 15 October 2025, the Supervisory Board of the Company appointed Mr Piotr Luberadzki to the Management Board of the Company with effect from 1 November 2025, entrusting him with the function of Vice-President of the Management Board. Mr Piotr Luberadzki will be the Commercial Director responsible for the sale of advertising services.

Mr Piotr Luberadzki does not run any activity competitive to IMS S.A., is not a partner in a civil law partnership competitive to the Company, does not participate in a competitive company as a partner in a civil law partnership, partnership or capital company, is not a member of a body of a capital company or any other legal person competitive to IMS S.A., nor is he entered in the Register of Insolvent Debtors maintained pursuant to the Act on the National Court Register, or in the Register of Debtors maintained pursuant to the Act on the National Register of Debtors, which replaced the Register of Insolvent Debtors.

Information on the education, professional experience and position held by Mr. Piotr Luberadzki is attached and available on the Company’s website: https://imssensory.com/relacje-inwestorskie/zarzad-ir/.

Detailed legal basis:

• 5 point 6 in connection with §11 of the Regulation of the Minister of Finance of 06 June 2025 on current and periodic information to be published by issuers of securities and conditions for recognising as equivalent information required by the laws of a non-member state.