Management Board of IMS S.A. (“Issuer”) announces that on 26th November 2025, its subsidiary Closer Music Sp. z o.o. (“CM”) has signed a significant commercial agreement (“Agreement”) with a well-known international clothing brand with a global reach for comprehensive music services for the brand’s retail outlets. The Agreement covers a premium service for the customer’s locations. Under the agreement, the customer receives a dedicated music programme for their stores and, for a separate fee, has the option of using Closer Music’s music databases on digital channels and social media via the Closer Music online platform. The estimated (non-binding) number of locations served during the 12-month term of the agreement is 1,500. Over 90% of the above-mentioned locations are outside Poland. The agreement is significant both in terms of the estimated number of subscription locations and the annual revenue generated. The agreement is subject to a condition precedent, which is a trial period in selected locations during the first two months of the agreement (December 2025 – January 2026), during which the customer may terminate the Agreement. After the trial period, the Agreement automatically becomes a 2-year fixed-term agreement. The Agreement is automatically extended for a further fixed term of twelve months, unless either party effectively delivers a written notice of termination of the Agreement to the other party at least thirty days before the expiry of the Agreement. Such renewal (prolongation) of the Agreement shall be repeated after each consecutive period of the Agreement.

Apart from the great benefits related to the generated revenue and profit from the contract, in the Issuer’s opinion, the aforementioned contract is also very important due to the fact that another large international player has appreciated the quality of CM’s music content and the professionalism of the services provided.

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.