ESPI 37/2024 Consent of the Supervisory Board regarding the dividend advance payment for 2024

With reference to current report no. 36/2024, the Management Board of IMS S.A. (the ‘Company’) informs that on 23 October this year. The Company’s Supervisory Board approved the conditional payment of an advance dividend for 2024 in the amount of 16 gr per share (‘Advance’). Thus, one of the conditions for payment of the Advance indicated in current report no. 36/2024 has been fulfilled.

35,094,086 shares of the Company will be covered by the Advance.

The date as at which the persons entitled to the Advance are determined is set as 3 December 2024, while the date of payment of the Advance is set as 6 December 2024.

The amount of the Advance was determined in accordance with the disposition of Article 349 § 2 of the Code of Commercial Companies. The Dividend Advance Payment to Shareholders will amount to PLN 5,615,053.76, consisting of: (i) half of the net profit shown in the Company’s interim financial statements for the first half of 2024, i.e. the amount of PLN 3,314,808.79, and (ii) the amount of PLN 2,300,244.97 coming from the reserve capital created from the Company’s profit from previous years or from the transfer to the reserve capital of a part of the reserve capital to the extent coming from the Company’s profit from previous years.

The aforementioned payment of the Advance is in accordance with the dividend policy pursued in the IMS Group described in detail in ESPI report 8/2024 of 21.03.2024.

The condition for the payment of the Advance that remains to be fulfilled is the adoption by the General Meeting of the Company of a resolution to create a reserve capital of the Company with the allocation of an amount of at least 2. PLN 300,244.97 for the payment of the Advance and authorising the Management Board to dispose of the aforementioned amount for the payment of the Advance – the Extraordinary General Meeting of the Company including in its agenda the adoption of the aforementioned resolution will be convened in the coming days.

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