Slide 1: Quarter I
IMP/\.CT QUARTER I a tno tsa.ro impac
Slide 2: Q1 2026 Group Performance: Operational and Financial Overview
Q1 2026 GROUP PERFORMANCE OPERATIONAL AND FINANCIAL OVERVIEW IFRS net assets Revenue streams, mil euro EUR 202.8 million 0.3 0.4 2.0 Net Fair Value of Assets EUR 266 million 8.1 Income EUR 10.9 million Sale of residential property Construction and other services Rents Other services During Q1 2026,
Slide 3: Financial Results / March 31, 2026
FINANCIAL RESULTS / March 31, 2026 At consolidated level, compared to the same period last year, Profit and loss account the Group recorded a 38% decrease in turnover, to 10,868 thousand euro during Q1 2026. 75% of the Group revenues in Q1 2026 were generated by construction services Consolidated –
Slide 4: Statement of financial position
Statement of financial position At consolidated level, during Q1 2026, Consolidated - thousand euro Separate - thousand euro 31-Mar- 31-Dec- 31-Mar- 31-Dec- there were no significant variances in thousand euros % % 2026 2025 2026 2025 the assets, liabilities or equity. Trade Fixed assets, of which 1
Slide 5: Net assets at market value
NET ASSETS AT MARKET VALUE thousand euro thousand euro thousand euro 31-Mar-26 31-Dec-25 31-Dec-24 Net accounting assets 202,774 205,134 194,012 Include* - - - i) Revaluation of other fixed assets 4,846 4,846 4,038 ii) Revaluation of stocks 58.709 60.095 64,559 Net assets at market value 266,329 270
Slide 6: Projects summary
Projects summary Units sold %of units Finalised and Value of SCB to be Total units to Completed Units under and pre- sold and available units available Units in developed in Project be sold in the units construction sold as of pre-sold as at units (ths preparation the future future 31.03.2026 31.03.
Slide 7: Greenfield Băneasa and Boreal Plus sales
• GREENFIELD Băneasa – 14 residential units compared to 61 units in the same period of 2025, with a total value of 1.8 mil euro. • BOREAL Plus Constanta – 2 residential units worth 0.2 mil euro compared to 14 residential units worth 1.5 mil euro in the same period last year. 7
Slide 8: Pre-sales as of March 31, 2026
PRE-SALES AS OF MARCH 31, 2026 (units, value) As at 31 of March 2026, IMPACT had a total of 53 pre- sold units, with a package value of 13.6 mil euro. Most of these pre-contracts relate to the Aria Verdi and Pre-sales balance of dwellins Pre-sales balance of dwellins Greenfield Baneasa projects. (un
Slide 9: Assets and liabilities by segment
ASSETS AND LIABILITIES BY SEGMENT thousands of euro REAL ESTATE CONSTRUCTION RENTAL OTHER ACTIVITIES TOTAL DEVELOPMENT 31-Mar- 31-Dec- Change 31-Mar- 31-Dec- Change 31-Mar- 31-Dec- Change 31-Mar- 31-Dec- Change 31-Mar- 31-Dec- Change 2026 2025 % y/y 2026 2025 % y/y 2026 2025 % y/y 2026 2025 % y/y 20
Slide 10: Revenue by segments
REVENUE BY SEGMENTS REAL ESTATE CONSTRUCTION RENTAL INCOME OTHER INCOME TOTAL DEVELOPMENT Thousands of euro 31 Mar 31 Mar 31 Mar 31 Mar 31 Mar 31 Mar 31 Mar 31 Mar 31 Mar 31 Mar Var % Var % Var % Var % Var % 2026 2025 2026 2025 2026 2025 2026 2025 2026 2025 Revenue 2,035 10,332 (80%) 8,926 6,170 48%
Slide 11: Evolution of loans and related costs
EVOLUTION OF LOANS AND RELATED COSTS (for project companies within the IMPACT Group) Loan evolution and average cost, March 2025 - March 2026 50,000,000 7.40% 7.20% 40,000,000 7.00% 6.80% 30,000,000 6.60% 6.40% 20,000,000 6.20% 6.00% 10,000,000 5.80% 5.60% - 5.40% Mar-25 Apr-25 May-25 Jun-25 Jul-25
Slide 12: Actual Q1 2026 vs budgeted Q1 2026 and budgeted 12 months 2026
ACTUAL Q1 2026 VS BUDGETED Q1 2026 AND BUDGETED 12 MONTHS 2026 12m 2026 Var ∆ Var % 3m 2026 3m 2026 thousand euro budget actual budgeted Actual vs Actual vs The Group’s financial results in Q1 2026 reflect the Budget Budget continued slowdown in residential transactions, driven Revenue 17,228 10,868
Slide 13: Ongoing projects and pipeline projects for 2026-2034 period
ONGOING PROJECTS AND PIPELINE PROJECTS FOR 2026-2034 PERIOD Total Gross development value - Name apartment Total built area thousand euros As at 31 of March 2026, the Group has units Greenfield Băneasa building permits for a total of 2,496 Greenfield Baneasa UTR3 residential units, with a total gros
Slide 14: Aria Verdi project and other pipeline projects
Total Gross development value - ARIA Verdi project was launched Name apartment Total built area thousand euros on February 24, 2026, during a units Other projects Greenfield company anniversary event Băneasa organized to celebrate the Greenfield 76 12,550 16,393 company’s 30th anniversary of Total o
Slide 15: Q&A
=~ ae IMPACT Q&A
Slide 16: Contact
CONTACT: CONTACT: Claudiu BISTRICEANU Claudiu BISTRICEANU CFO CFO ir@impactsa.ro ir@impactsa.ro 0729 100 144 0729 100 144 16