Bank Ochrony Srodowiska S.a. · GPW:BOS
Bank Ochrony Srodowiska — Q1 2026 Earnings Presentation
27 slides from Bank Ochrony Srodowiska's earnings presentation, May 2026
Slide 1: BOŚ Group financial and operating results for Q1 2026
BOŚ Group financial and operating results for Q1 2026 May 2026
Slide 2: Key information
1 Key information 2 Business and financial performance 3 Macroeconomic environment 4 Appendices 2
Slide 3: BOŚ Group's Q1 2026 financial highlights
BOŚ Group’s Q1 2026 financial highlights 1. The BOŚ Group reported net profit of PLN 16.2 million, compared with PLN 11.8 million in Q1 2025, despite a one-off full- year BFG contribution charge of PLN 29.5 million. Profit/(loss) before Net profit/(loss) Net mortgage CHF fee and loan tax commission
Slide 4: Green loan portfolio underpinned by sustainable construction, energy and industry
Green loan portfolio underpinned by sustainable construction, energy and industry Green loan balance by strategic investment sectors [%] Our track record in numbers (1991–Q1 2026) PLN 34 billion Value of green transactions closed 7% Value of green projects PLN 64 billion financed by BOŚ S.A. 4% Sust
Slide 5: Financial highlights
Financial highlights R/R -11.1% -9.7% 1. The BOŚ Group’s net interest income was PLN 177.5 million, compared with PLN 202.2 -12.2% million in Q1 2025. The decline was driven 14.8% mainly by lower WIBOR rates following MPC cuts: 50 bp in May 2025 and 25 bp in July, 14.7% September, October, November
Slide 6: Selected financial metrics
Selected financial metrics BOŚ S.A. Group basic Q1 2026 Q1 2025 R/R financial indicators (%) TIER1 14.4 15.0 -0.5 pp. Capital adequacy = TCR 17.4 15.8 1.6 pp. ROA 0.5 0.2 0.3 pp. ROE 5.6 2.1 3.5 pp. Interest Margin on Total Assets 3.0 3.8 -0.8 pp. Cost/Income 63.1 63.2 -0.1 pp. Cost of risk -0.4 -0.
Slide 7: Business and financial performance
1 Key information 2 Business and financial performance 3 Macroeconomic environment 4 Appendices 7
Slide 8: Increase in total assets and loan balances
Increase in total assets and loan balances Asset structure (PLN million) Group loan portfolio – SME, micro-enterprise and retail customers (PLN million)² 4.9% 4.4% 1,987 2,085 26,849 25,720 10,513 Loans and advances 10,268 to customers Q4 2025 Q1 2026 Group loan portfolio – corporate customers (PLN
Slide 9: Growing deposit balances
Growing deposit balances Deposits and other amounts due to customers Deposits from SME, micro-enterprise and retail customers (PLN million)¹ (PLN million)¹ -1.7% 5.0% 12,966 12,749 22,716 current/ 21,634 settlement accounts 5 809 5 689 term 7 156 7 059 deposits 12 749 Q4 2025 Q1 2026 SME, micro-ente
Slide 10: Net interest income
Net interest income The decline in net interest income reflected the Monetary Policy Council’s interest-rate Net interest income (PLN million) cuts: a total of 175 bp in 2025 and 25 bp in March 2026, bringing the NBP reference rate to 3.75%. -12.2% 202 178 Interest margin (net interest income / asse
Slide 11: Higher fee and commission income drives year-on-year increase in net fee and commission income
Higher fee and commission income drives year-on-year increase in net fee and commission income Net fee and commission income Fee and commission income and expense (PLN million) (PLN million) 14.8% 14.9% 38 33 52 Fee and commission income 45 Q1 2025 Q1 2026 Fee and commission expense -12 -14 The Grou
Slide 12: Legal-risk charges related to foreign currency mortgage loans
Legal-risk charges related to foreign currency mortgage loans Cumulative legal-risk charges Provision for legal risk (PLN million) (PLN million) 353 762 -15.79% 722 693 700 681 284 644 608 270 515 182 408 376 144 35 21 21 2019 2020 2021 2022 2023 2024 2025 Q1 2026 2020 2021 2022 2023 2024 Q1 2025 Q2
Slide 13: BOŚ Group's capital adequacy
BOŚ Group’s capital adequacy Tier 1 capital ratio and CET1 capital ratio [%]* 17,1 +0.9 pp 16,7 16,4 15,5 15,8 15,4 15,5 15,4 15,2 15,0 14,2 14,5 14,4 13,5 12,0 +2.4 pp • The Group’s total capital ratio (TCR) exceeds the external regulatory requirement by 1.9 pp. • The Group maintains its Common Equ
Slide 14: Change in employee benefit expense
Change in employee benefit expense General and administrative expenses General and administrative expenses year on year (PLN million) quarter on quarter (PLN million) 11.3% 187.5 11.3% 168.5 187.5 168.5 172.4 51% 156.3 156.3 Employee 51% benefits 95,9 Employee benefits 85,3 95,2 92,4 91,5 Administra
Slide 15: Growth in BOŚ Leasing S.A.'s sales, financed assets and factoring turnover
Growth in BOŚ Leasing S.A.’s sales, financed assets and factoring turnover Continuous enhancement of trading applications BOŚ Leasing – sales growth (PLN million)¹ Continuous enhancement of trading applications 72.3% Factoring turnover (PLN million) 36 14.0% 21 1 421 1 246 Q1 2025 Q1 2026 BOŚ Leasin
Slide 16: Macroeconomic environment
1 Key information 2 Business and financial performance 3 Macroeconomic environment 4 Appendices 16
Slide 17: Macroeconomic situation in Q1 2026
Macroeconomic situation in Q1 2026 The conflict in the Middle East and the blockade of the Strait of ...driving inflation higher in March and April from local lows Hormuz have caused a marked increase in oil prices.... in January and February 20 % y/y % y/y 20 140 EUR/MWh USD/barrel 250 headline CPI
Slide 18: Appendices
1 Key information 2 Business and financial performance 3 Macroeconomic environment 4 Appendices 18
Slide 19: BOŚ Bank's priorities
BOŚ Bank’s priorities Focus on customer acquisition, higher customer satisfaction and lasting relationships Increase in product-per-client ratio Leader in driving Poland’s green transition Growth in lending activity, with a particular focus on green assets A strong partner in the green transition fo
Slide 20: BOŚ S.A. at a glance
BOŚ S.A. at a glance Mission: Providing comprehensive Vision: BOŚ as the specialist bank of first choice for companies undertaking green support for the green transition. investments. We are a valued partner in banking services. Stable ownership structure Head Office and branches • Head Office in Wa
Slide 21: Tailored offering for businesses
Tailored offering for businesses ✓ Business Start JDG package launched for sole traders using simplified bookkeeping, offering preferential settlement terms subject to ZUS or tax-office payments. ✓ Green product development – EU loans for energy efficiency. In 2026, the Bank introduced an EU loan fo
Slide 22: Tailored retail customer offering
Tailored retail customer offering ✓ Insurance offering – launch of life and property insurance ✓ Digital payment wallets launched – enabling payments via wearables, such as payment rings. ✓ Two new identity-verification methods introduced in remote account opening (onboarding): • using eID, or an ID
Slide 23: Marketing activities
Marketing activities 360° communication based on the BOŚ TY communication platform Communication support for the Bank’s key products ONLINE CAMPAIGNS • Performance campaigns for the Bank’s key products (credit products, accounts, cash loans and biogas plant financing) TV CAMPAIGNS • Presence in sear
Slide 24: DM BOŚ – summary of operating activities in Q1 2026
DM BOŚ – summary of operating activities in Q1 2026 1 Market position among domestic brokers 4 Continuous enhancement of trading applications Continuous enhancement of trading applications ETF NewConnect Contracts Equities Market share 50.02% 16.59% 16.29% 5.69% bossaWEBTRADER Position 1 1 3 6 Brows
Slide 25: ESG at Bank Ochrony Środowiska
ESG at Bank Ochrony Środowiska • Market education through Przystanek EkoBiznes and Principles of Sustainable Finance – A Guide for SMEs • Pilot programme to support energy co-operative initiatives, run in partnership with the Provincial Fund for Environmental Protection and Water Management (WFOŚiGW
Slide 26: Disclaimer
Disclaimer This Presentation has been produced by Bank Ochrony Środowiska S.A. (the “Bank”) solely for information purposes. It does not constitute or form part of any offer to sell or a solicitation of offers to purchase the Bank’s securities, and should not be construed as such. It does not purpor
Slide 27: Thank you!
Thank you! Press Office: biuroprasowe@bosbank.pl Analyst enquiries: relacje.inwestorskie@bosbank.pl
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