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.