Slide 1: H1 2026 Report
Developer & Contractor H1 2026 Report
Slide 2: Group performance within the reported period (H1 2026)
Group performance within the reported period (H1 2026) Operational and financial IFRS net assets Net assets at fair value Revenue Gross profit During H1 2026, the revenue was mainly 199,1 263 generated by construction services 21,8 4,6 rendered by RCTI Company in amount of 15.1 mil euro. On the resi
Slide 3: Financial results / 30 June 2026: Summary statement of profit or loss
Financial results / 30 June 2026 Summary statement of profit or loss Consolidated – EUR thousand Separate – EUR thousand At consolidated level, compared with the same period of the previous year, the Group recorded a 38% decrease in revenue to EUR 21,807 thousand. Variance Variance Construction serv
Slide 4: Summary statement of financial position
Financial results / 30 June 2026 Summary statement of financial position Consolidated – EUR thousand Separate – EUR thousand 30.06.2026 31.12.2025 % 30.06.2026 31.12.2025 % Non-curent assets, of which 166,193 188.043 (12%) 196,645 195,452 1% Investment property 110,798 109,571 1% 120,313 119,283 1%
Slide 5: Assets, equity and liabilities; net assets at market value
Financial results / 30 June 2026 Assets, equity and liabilities Net assets at market value At consolidated level, in H1 2026, inventories EUR thousand EUR thousand EUR thousand increased by 36% due to the transfer of the land relating to Aria Verdi Phase 1 from “Future projects”. 30.06.2026 31.12.20
Slide 6: Net asset value and revaluation
Financial results / 30 June 2026 As of 30 June 2026, the net asset value amounted to EUR 199.1 million, while the adjusted net asset value at market value stood at EUR 263 million. The value not reflected in the financial statements totals EUR 64.5 million. This amount results from the revaluation o
Slide 7: Loan evolution and related costs
Financial results / 30 June 2026 Loan evolution and related costs (for project companies within the Impact Group) EUR thousand 06.25 07.25 08.25 09.25 10.25 11.25 12.25 01.26 02.26 03.26 04.26 05.26 06.26 Bank loans 23,667 19,305 17,879 18,780 25,080 24,802 24,061 24,738 24,651 23,823 23,082 22,900
Slide 8: Group performance: sales by project
Group performance within the reported period (H1 2026) Sales (units, sqm, value) Pre-sales as at 30 June 2026 (units, value) GREENFIELD Băneasa – 26 residential units compared with 103 units in H1 2025, with a total value of EUR 3.6 million. BOREAL Plus Constanța – 4 residential units worth EUR 0.5
Slide 9: Pre-sales as at 30 June 2026
Group performance within the reported period (H1 2026) Units Units Value (EUR thousand) Value (EUR thousand) 30 June 2026 31 December 2025 30 June 2026 31 December 2025 Pre-sales as at 30 June 2026 Greenfield Baneasa 32 15 4,558 2,248 Aria Verdi 34 - 13,518 - Luxuria Residence 2 1 442 555 Boreal Con
Slide 10: Segment reporting: assets and liabilities by segment
Segment reporting Assets and liabilities by segment EUR thousand Real estate development Construction Rental income Other activities Total 30.06. 31.12. Variance 30.06. 31.12. Variance 30.06. 31.12. Variance 30.06. 31.12. Variance 30.06. 31.12. Variance 2026 2025 % 2026 2025 % 2026 2025 % 2026 2025
Slide 11: Segment reporting: revenue by segment
Segment reporting Revenue by segment EUR thousand Real estate development Construction Rental income Other activities Total 30.06. 30.06. Variance 30.06. 30.06. Variance 30.06. 30.06. Variance 30.06. 30.06. Variance 30.06. 30.06. Variance 2026 2025 % 2026 2025 % 2026 2025 % 2026 2025 % 2026 2025 % R
Slide 12: Segment reporting
Segment reporting IMPACT pursued vertical integration of services by establishing Net assets employed in real estate development generated Construction services to third parties provided by RCTI are or acquiring various companies to deliver high-quality revenue of EUR 4,853 thousand (22% of total re
Slide 13: H1 2026 actual vs H1 2026 budget and FY 2026 budget
H1 2026 actual vs H1 2026 budget and FY 2026 budget Variance Δ Actual vs Variance % Actual vs EUR thousand 6M 2026 budget 6M 2026 actual FY 2026 budget Budget Budget Revenue 39,856 21,807 84,779 (18,049) (45%) Cost of sales (30,084) (17,178) (30,084) 12,906 (43%) Gross profit 9,772 4,630 21,954 (5,1
Slide 14: H1 2026 actual vs H1 2026 budget and FY 2026 budget
H1 2026 actual vs H1 2026 budget and FY 2026 budget Variance Δ Actual vs Variance % Actual vs EUR thousand 6M 2026 budget 6M 2026 actual FY 2026 budget Budget Budget Profit before tax 4,715 2,151 10,795 (2,564) (54%) Profit before tax / total revenue % 12% 10% 13% Income tax expense (806) (987) (1,7
Slide 15: Ongoing and pipeline projects for 2026–2034 period
Ongoing and pipeline projects for 2026–2034 period Gross development value Project Total number of units Total gross built area (thousand euro) Greenfield Baneasa Greenfield Baneasa UTR3 UTR3 - Phase4 185 20,436 25,366 UTR3 - Phase 5 250 21,889 27,525 Total Greenfield Baneasa UTR3 435 42,325 52,891
Slide 16: Ongoing and pipeline projects for 2026–2034 period
Ongoing and pipeline projects for 2026–2034 period Gross development value Project Total number of units Total gross built area (thousand euro) Greenfield Baneasa UTR10 UTR10 - Phase 1 278 29,057 48,024 UTR10 - Phase 2 378 37,829 63,193 UTR10 - Phase 3 238 22,586 41,238 Total Greenfield Baneasa UTR1
Slide 17: Ongoing and pipeline projects for 2026–2034 period
Ongoing and pipeline projects for 2026–2034 period Gross development value Project Total number of units Total gross built area (thousand euro) TOTAL BUCHAREST 6,246 743,192 1,416,722 Boreal Plus Constanta Boreal Plus Boreal Plus - Phase 2 134 12,099 17,591 Boreal Plus - Phase 3,1 152 14,941 22,417
Slide 18: Ongoing and pipeline projects for 2026–2034 period
Ongoing and pipeline projects for 2026–2034 period Gross development value Project Total number of units Total gross built area (thousand euro) Greenfield Copou Iași Greenfield Copu Iași Iași Copou - Phase 1 472 41,504 74,480 Iași Copou - Phase 2.1 247 24,921 48,730 Iași Copou - Phase 2.2 242 30,983
Slide 19: Conclusions
Conclusions The most significant event for the Group in H1 2026 was the The financial results for H1 2026 were affected by the launch of the Aria Verdi project. Designed in accordance slowdown in residential transactions, driven mainly by with BREEAM Outstanding and nZEB standards, the recent fiscal
Slide 20: Conclusions: action plan
Conclusions Action plan focused on the following key objectives - Integrate all projects into a new IT platform to facilitate promotion to buyers and investors - Create new marketing and sales channels based on an integrated strategy - Accelerate internal processes to prepare packages of high-yield,
Slide 21: www.impactsa.ro
www.impactsa.ro te oe a " us| as = . - zt ie | + os od i IMPACT——— : Wicws —ARIAVERDI==pee*